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In this tutorial by Prof Next Door, the key focus is on the Professional Tax Receipt (PTR), which is necessary for legally practicing a profession in the Philippines. The PTR must be obtained from the local government and is required to be acquired on or before January 31 each year. In Angeles City, the PTR costs 300 pesos if obtained by this deadline to avoid penalties. Government professionals are exempt from this requirement. Once the PTR is paid, it must be included in any reports or documents signed, allowing practice throughout the Philippines. If one becomes a professional before January 31, the full PTR amount must be paid.
